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Non-financial assets and liabilities (Tables) | 12 Months Ended
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Jun. 30, 2024
Non-financial assets and liabilities [Abstract] |
Schedule of Property, Plant and Equipment | (a) Property, plant and equipment
|  | Plant and equipment $ |  |  | Furniture, fittings and equipment $ |  |  | Right-of-use assets $ |  |  | Total $ |
At 30 June 2022 |  |  |  |  |  |  |  |  |  |  |  |
Cost or fair value |  |  | 364,856 |  |  |  | 35,042 |  |  |  | 229,031 |  |  |  | 628,929 |
Accumulated depreciation |  |  | (345,343 | ) |  |  | (34,905 | ) |  |  | (21,945 | ) |  |  | (402,193 | )
Net book amount |  |  | 19,513 |  |  |  | 137 |  |  |  | 207,086 |  |  |  | 226,736 |
Year ended 30 June 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Opening net book amount |  |  | 19,513 |  |  |  | 137 |  |  |  | 207,086 |  |  |  | 226,736 |
Additions |  |  | 7,067 |  |  |  | 672 |  |  |  | 14,320 |  |  |  | 22,059 |
Depreciation charge |  |  | (7,203 | ) |  |  | (131 | ) |  |  | (41,328 | ) |  |  | (48,662 | )
Closing net book amount |  |  | 19,377 |  |  |  | 678 |  |  |  | 180,078 |  |  |  | 200,133 |
At 30 June 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost or fair value |  |  | 371,923 |  |  |  | 35,714 |  |  |  | 243,351 |  |  |  | 650,988 |
Accumulated depreciation |  |  | (352,546 | ) |  |  | (35,036 | ) |  |  | (63,273 | ) |  |  | (450,855 | )
Net book amount |  |  | 19,377 |  |  |  | 678 |  |  |  | 180,078 |  |  |  | 200,133 |
Year ended 30 June 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Opening net book amount |  |  | 19,377 |  |  |  | 678 |  |  |  | 180,078 |  |  |  | 200,133 |
Additions |  |  | 195 |  |  |  | - |  |  |  | - |  |  |  | 195 |
Depreciation charge |  |  | (5,576 | ) |  |  | (339 | ) |  |  | (40,066 | ) |  |  | (45,981 | )
Closing net book amount |  |  | 13,996 |  |  |  | 339 |  |  |  | 140,012 |  |  |  | 154,347 |
At 30 June 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost or fair value |  |  | 372,118 |  |  |  | 35,714 |  |  |  | 243,351 |  |  |  | 651,183 |
Accumulated depreciation |  |  | (358,122 | ) |  |  | (35,375 | ) |  |  | (103,339 | ) |  |  | (496,836 | )
Net book amount |  |  | 13,996 |  |  |  | 339 |  |  |  | 140,012 |  |  |  | 154,347 |
Schedule of Inventories | (b) Inventories
|  | 30 June 2024 |  |  | 30 June 2023 |
|  | Current A$ |  |  | Non- current A$ |  |  | Total A$ |  |  | Current A$ |  |  | Non- current A$ |  |  | Total A$ |
Raw materials and stores (Colostrum) |  |  | 139,745 |  |  |  | 669,285 |  |  |  | 809,030 |  |  |  | - |  |  |  | 1,108,256 |  |  |  | 1,108,256 |
Work in progress |  |  | 683,850 |  |  |  |  |  |  |  | 683,850 |  |  |  | 444,905 |  |  |  | 111,390 |  |  |  | 556,295 |
Finished goods (Travelan and Protectyn) |  |  | 610,020 |  |  |  | - |  |  |  | 610,020 |  |  |  | 394,381 |  |  |  | - |  |  |  | 394,381 |
Other inventories |  |  | 150,993 |  |  |  | - |  |  |  | 150,993 |  |  |  | 682 |  |  |  | - |  |  |  | 682 |
|  |  | 1,584,608 |  |  |  | 669,285 |  |  |  | 2,253,893 |  |  |  | 839,968 |  |  |  | 1,219,646 |  |  |  | 2,059,614 |
(c) Employee benefit obligations
|  | 2024 |  |  | 2023 |
|  | Current $ |  |  | Non- current $ |  |  | Total $ |  |  | Current $ |  |  | Non- current $ |  |  | Total $ |
Leave obligations (i) |  |  | 265,952 |  |  |  | 8,605 |  |  |  | 274,557 |  |  |  | 237,328 |  |  |  | 1,882 |  |  |  | 239,210 |
Performance bonus |  |  | 256,619 |  |  |  | - |  |  |  | 256,619 |  |  |  | 52,080 |  |  |  | - |  |  |  | 52,080 |
|  |  | 522,571 |  |  |  | 8,605 |  |  |  | 531,176 |  |  |  | 289,408 |  |  |  | 1,882 |  |  |  | 291,290 |
Schedule of Balance Sheet | The balance sheet shows the following amounts relating to leases:
|  | 30 June 2024 A$ |  |  | 30 June 2023 A$ |
Right-of-use assets1 |  |  |  |  |  |
Properties |  |  | 140,012 |  |  |  | 180,078 |
|  |  | 140,012 |  |  |  | 180,078 |
Lease liabilities2 |  |  |  |  |  |  |  |
Current |  |  | 40,556 |  |  |  | 38,767 |
Non-current |  |  | 132,941 |  |  |  | 150,325 |
|  |  | 173,497 |  |  |  | 189,092 |
1. | Included in the line item ‘property, plant and equipment’ in the consolidated balance sheet.
2. | Included in the line items ‘other current liabilities’ and ‘other non-current liabilities’ in the consolidated balance sheet.
Schedule of Statement of Profit or Loss | The statement of profit or loss shows the following amounts relating to leases:
|  | 2024 A$ |  |  | 2023 A$ |
Depreciation charge of right-of-use assets |  |  |  |  |  |
Properties |  |  | 40,066 |  |  |  | 41,328 |
|  |  | 40,066 |  |  |  | 41,328 |
Interest expense (included in finance cost) |  |  | 7,576 |  |  |  | 9,652 |
Expense relating to short-term leases (included in other expenses) |  |  | - |  |  |  | - |
Expense relating to leases of low-value assets that are not short-term leases (included in other expenses) |  |  | - |  |  |  | - |
Expense relating to variable lease payments not included in lease liabilities (included in other expenses) |  |  | - |  |  |  | - |
Cash paid for principal payments |  |  | 47,293 |  |  |  | 35,015 |

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